Nonprofit · EIN 46-3496992
WINGS PROGRAMS INC
Tax-exempt · STEVENSVILLE, MT 59870
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $411,229 | $112,188 | $299,041 | $352,526 | $0 | $352,526 |
| December 31, 2024 | 990-EZ | $118,841 | $103,350 | $15,491 | $53,445 | $0 | $53,445 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $411,229
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $17,809
- Depreciation
- $10,950
- Program services (functional)
- $112,188
Balance sheet and other
- Total assets, start of year
- $53,485
- Total assets, end of year
- $352,526
- Total liabilities, end of year
- $0
- Net assets, end of year
- $352,526
- Net assets without donor restrictions
- $352,526
- Gross receipts
- $411,229
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2014
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBORAH LAY | EXECUTIVE DIRECTOR Officer | 0 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBORAH LAY | EXECUTIVE DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1127 PARK LN, STEVENSVILLE, MT 59870-6351
- In care of
- % DEBORA LAY
- Mailing address (990-N for 2020)
- 208 Rusty Spur Way, Corvallis MT 59828
- Principal officer (990 for 2025)
- DEBORAH LAY, 208 RUSTY SPUR WAY, CORVALLIS, MT 59828
- Principal officer (990-N for 2020)
- Debora Lay, 208 Rusty Spur Way, Corvallis MT 59828
- Signed the 990
- DEBORA LAY, EXECUTIVE DIRECTOR
- Phone
- (406) 363-3346
- Return prepared by
- Mary Lemons EA Inc
Mission
EQUINE RESCUE AND REHABILITATION
Program accomplishments
- HORSES IN OUR CARE RECEIVE REHABILITIATION FOR PHYSICAL AND EMOTIONAL PROBLEMS. AND TRAINING AS NECESSAREY TO BE ABLE TO TRANSITION INTO A NEW PERMANENT HOME.Expenses $112,188
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-3496992
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E50)
- Assets (IRS master file)
- $352,526
- Income (IRS master file)
- $411,229
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $76,455 | $82,957 | $39,187 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Debora Lay | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about WINGS PROGRAMS INC
- What is the EIN of WINGS PROGRAMS INC?
- The employer identification number (EIN) of WINGS PROGRAMS INC is 46-3496992.
- Is WINGS PROGRAMS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to WINGS PROGRAMS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WINGS PROGRAMS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WINGS PROGRAMS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINGS PROGRAMS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WINGS PROGRAMS INC?
- The 990 for the year ended December 31, 2025 names DEBORAH LAY.
- Who are the officers and directors of WINGS PROGRAMS INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does WINGS PROGRAMS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $411,229, expenses of $112,188 and total assets of $352,526 at year end.
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